453B.2 Administration — rules.
1. The director shall administer this chapter. The director shall collect all taxes, interest, and civil penalties imposed under this chapter and deposit them in the general fund of the state.
2. The director may adopt rules under chapter 17A that are necessary to enforce this chapter. The director shall adopt a uniform system of providing, affixing, and displaying official stamps, labels, or other official indicia for taxable substances.
90 Acts, ch 1251, §38
C91, §421A.2
C93, §453B.2
2018 Acts, ch 1041, §127
Structure Iowa Code
Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
Section 453B.2 - Administration — rules.
Section 453B.3 - Tax payment required for possession — payment due.
Section 453B.4 - Measurements.
Section 453B.5 - Defense or immunity.
Section 453B.6 - Chapter not applicable to lawful possession.
Section 453B.7 - Tax imposed — rate of tax.
Section 453B.8 - Price of stamps, labels, or other indicia.
Section 453B.9 - Assessments are jeopardy assessments.
Section 453B.10 - Confidential nature of information.
Section 453B.11 - Examination of records by director — subpoenas.
Section 453B.12 - Civil and criminal penalties for violation of chapter — interest.
Section 453B.13 - Credit for previously paid taxes.
Section 453B.14 - Revision of tax — refunds.
Section 453B.15 - Availability of records and information.
Section 453B.16 - Notice of conviction.
Section 453B.17 - Exemption — Iowa hemp Act — hemp and hemp products.
Section 453B.18 - Exemption — Iowa hemp Act — negligent violation program.